ACCT 452 - Auditing

Institution:

Southern Adventist University

Subject:

Description:

Prerequisite: ACCT 312. This course is cross-listed with ACCT 552 in the MBA and MFS programs. A student may receive credit for this course from only one program. Basic auditing theory and practice with emphasis on the application of current auditing standards and the preparation of working papers and audit reports are addressed. Topics include generally accepted auditing standards, ethics, audit planning procedures, types of audit evidence internal controls, and sampling methods. Provisions of the Sarbanes-Oxley Act are also discussed. (Winter)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.southern.edu

Phone Number:

(423) 236-2000

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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